🇲🇦 Morocco Statutory Tax Guide
Morocco Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Direction Générale des Impôts (DGI).
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📜 Statutory Authority & Legal Framework
In Morocco, personal income taxation is administered by the Direction Générale des Impôts (DGI) under the authority of Code Général des Impôts.
Morocco progressive income tax (0% to 38%) paired with 4.48% CNSS pension and 2.26% AMO.
📊 2026 Progressive Marginal Tax Brackets
Currency: MAD| Income Bracket (DH) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Jusqu’à 30,000 DH (0%) | 0.0% | Tax-Free Allowance |
| 30,001 – 50,000 DH (10%) | 10.0% | Tier 2 |
| 50,001 – 60,000 DH (20%) | 20.0% | Tier 3 |
| 60,001 – 80,000 DH (30%) | 30.0% | Tier 4 |
| 80,001 – 180,000 DH (34%) | 34.0% | Tier 5 |
| Plus de 180,000 DH (38%) | 38.0% | Tier 6 |
🛡️ Mandatory Social Security & Pension Contributions
CNSS + AMO
Employee Share: 6.7%
Employer Share: 21.1%
Wage Cap: DH 72,000
Frequently Asked Questions: Morocco Taxation
What are the income tax brackets in Morocco? ↓
Morocco operates a progressive tax system administered by Direction Générale des Impôts (DGI) under Code Général des Impôts.
What social security or pension contributions apply in Morocco? ↓
Mandatory contributions include: CNSS + AMO (6.7%).